استخدام أسلوب التكلفة على أساس النشاط الموجه للوقت (TDABC)‎ في قياس تكلفة الخدمة الفندقية : (دراسة تطبيقية في فندق النجف)‎

Abstract EN

The use of the Approach of the Time Driven Activity Based Costing (TDABC) Contributes to the provide of Sound Methodology in Measuring the Cost of Hotel Services by providing Cost information related Hotel Service and would help the Administration in the Performance of Basic Functions in Planning, Control and Decision making that is the research problem not to provide Cost Approach proper Measurement of the Cost of Hotel Services in the Hotel Research Sample, which requires the need for the Approach of the Time Driven Activity Based Costing (TDABC) which is Characterized by the Speed and Ease of Use, Application, and Estimation, which exceeds the weaknesses of the Approach of the Activity Based Costing (ABC), which is Characterized by High Costs Applied in addition to the It requires Data and Details of the Many Activities and Multiple Processes.

The Researcher found to a set of Conclusions including: that the Application of the Approach of the Time Driven Activity Based Costing (TDABC) provides Information on the Cost of each Hotel Service offered by the Hotel, which can be Utilized for the purposes of Pricing its Services and the Analysis of their Profitability as well as the Ability of this Approach to Distinguish between the Used Capacity and Unused Capacity (idle) and therefore provides a Clear Vision for Operational Efficiency and this is what unable about him Approach Activity Based Costing (ABC).

And a set of Recommendations including: The Possibility of the Application of this Approach in Various Hotels, Taking into account the Specificity of each Hotel and the Number of Activities used in it and Cost Drivers of those Activities, as well as the necessary to take Advantage of the Information provided by this Approach for the purpose of Managing of Activities, Analyze and Evaluate its Performance using Internal and External Performance Measurements in addition to the necessary to establish Training Courses to help in understanding the Mechanism of action of this Approach and provide Procedures and Requirements Apply.